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The Authors have studied the major issues and benefits of GST implementation in India specially to Textile Industry . The various tables are given to make the topic simple to the readers . The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Government of India. The tax replaced existing multiple cascading taxes levied by the central and state governments. The tax rates, rules and regulations are governed by the Goods and Services Tax Council which comprises finance ministers of centre and all the states. GST simplified a slew of indirect taxes with a unified tax and is therefore expected to dramatically reshape the country's 2 trillion dollar economy. The major benefits are highlighted and the results are to be studied over a period of time to get more benefits of this tax system .

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Omase, M. S. V., & Gaikwad, D. A. T. (2019). “The Implementation of GST in India”-Effects on Textile Industry -Benefits and Issues. Restaurant Business, 118(12), 665-669. Retrieved from